CROMHEEKE JORIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CROMHEEKE JORIS
Largest movements
- Receivables within one year +€134,785
up €134,785 (+847%), from €15,915 to €150,701
of which Trade receivables: +€135,551
- Cash -€52,821
down €52,821 (-40.8%), from €129,355 to €76,534
mainly Receivables within one year (-€134,785) and Investment in fixed assets (net) (-€70,978)
- Tangible fixed assets +€41,363
up €41,363 (+14.5%), from €285,495 to €326,857
of which Land and buildings: +€53,202
- Trade debts +€112,419
up €112,419 (+528%), from €21,311 to €133,730
- Debts after one year -€18,575
down €18,575 (-8.4%), from €221,611 to €203,036
- Tax, wage and social debts +€15,709
up €15,709 (+109%), from €14,447 to €30,156
of which Taxes: +€8,719
- Reserves +€13,756
up €13,756 (+22.6%), from €60,940 to €74,696
- Other debts +€11,285
up €11,285 (+33.4%), from €33,807 to €45,092
- Gross operating margin +€108,725
up €108,725 (+67.9%), from €160,038 to €268,763
- Staff costs +€90,988
up €90,988 (+77.0%), from €118,146 to €209,134
- Depreciation +€11,242
up €11,242 (+61.2%), from €18,373 to €29,616
- Financial charges +€5,968
up €5,968 (+311%), from €1,921 to €7,889
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €435,772 | €562,049 | +€126,277 | +29.0% |
| Fixed assets | 21/28 | €285,495 | €326,857 | +€41,363 | +14.5% |
| Tangible fixed assets | 22/27 | €285,495 | €326,857 | +€41,363 | +14.5% |
| Land and buildings | 22 | €257,519 | €310,722 | +€53,202 | +20.7% |
| Plant, machinery and equipment | 23 | €10,692 | €10,365 | -€327 | -3.1% |
| Furniture and vehicles | 24 | €6,737 | €2,447 | -€4,290 | -63.7% |
| Leasing and similar rights | 25 | €10,547 | €3,324 | -€7,223 | -68.5% |
| Current assets | 29/58 | €150,277 | €235,192 | +€84,915 | +56.5% |
| Stocks and contracts in progress | 3 | €4,023 | €4,538 | +€515 | +12.8% |
| Stocks | 30/36 | €4,023 | €4,538 | +€515 | +12.8% |
| Amounts receivable within one year | 40/41 | €15,915 | €150,701 | +€134,785 | +847% |
| Trade receivables | 40 | €14,509 | €150,060 | +€135,551 | +934% |
| Other amounts receivable | 41 | €1,406 | €640 | -€766 | -54.5% |
| Cash at bank and in hand | 54/58 | €129,355 | €76,534 | -€52,821 | -40.8% |
| Deferred charges and accrued income | 490/1 | €984 | €3,419 | +€2,436 | +248% |
| Total equity and liabilities | 10/49 | €435,772 | €562,049 | +€126,277 | +29.0% |
| Equity | 10/15 | €79,540 | €93,296 | +€13,756 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,940 | €74,696 | +€13,756 | +22.6% |
| Distributable reserves | 133 | €60,940 | €74,696 | +€13,756 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €356,232 | €468,753 | +€112,522 | +31.6% |
| Amounts payable after more than one year | 17 | €221,611 | €203,036 | -€18,575 | -8.4% |
| Financial debts | 170/4 | €221,611 | €203,036 | -€18,575 | -8.4% |
| Amounts payable within one year | 42/48 | €134,621 | €265,717 | +€131,097 | +97.4% |
| Current portion of amounts payable after more than one year | 42 | €65,056 | €56,740 | -€8,316 | -12.8% |
| Trade debts | 44 | €21,311 | €133,730 | +€112,419 | +528% |
| Suppliers | 440/4 | €21,311 | €133,730 | +€112,419 | +528% |
| Taxes, remuneration and social security | 45 | €14,447 | €30,156 | +€15,709 | +109% |
| Taxes | 450/3 | €7,900 | €16,619 | +€8,719 | +110% |
| Remuneration and social security | 454/9 | €6,547 | €13,537 | +€6,990 | +107% |
| Other amounts payable | 47/48 | €33,807 | €45,092 | +€11,285 | +33.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €118,146 | €209,134 | +€90,988 | +77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,373 | €29,616 | +€11,242 | +61.2% |
| Other operating charges | 640/8 | €1,959 | €3,806 | +€1,848 | +94.3% |
| Gross operating margin | 9900 | €160,038 | €268,763 | +€108,725 | +67.9% |
| Operating profit (loss) | 9901 | €21,560 | €26,207 | +€4,647 | +21.6% |
| Financial income | 75/76B | €730 | €0 | -€730 | -100% |
| Recurring financial income | 75 | €730 | €0 | -€730 | -100% |
| Financial charges | 65/66B | €1,921 | €7,889 | +€5,968 | +311% |
| Recurring financial charges | 65 | €1,921 | €7,889 | +€5,968 | +311% |
| Profit (loss) for the period before taxes | 9903 | €20,368 | €18,318 | -€2,051 | -10.1% |
| Income taxes | 67/77 | €4,183 | €4,562 | +€379 | +9.1% |
| Profit (loss) for the period | 9904 | €16,185 | €13,756 | -€2,430 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,185 | €13,756 | -€2,430 | -15.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.